[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 3299 Introduced in Senate (IS)]

112th CONGRESS
  2d Session
                                S. 3299

 To amend the Internal Revenue Code of 1986 to allow Indian tribes to 
     receive charitable contributions of apparently wholesome food.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             June 14, 2012

  Ms. Murkowski (for herself and Mr. Begich) introduced the following 
  bill; which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to allow Indian tribes to 
     receive charitable contributions of apparently wholesome food.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. CHARITABLE CONTRIBUTIONS OF APPARENTLY WHOLESOME FOOD TO 
              INDIAN TRIBES.

    (a) In General.--Section 170(e)(3) of the Internal Revenue Code of 
1986 is amended--
            (1) by redesignating subparagraphs (D) and (E) as 
        subparagraphs (E) and (F), respectively, and
            (2) by inserting after subparagraph (C) the following new 
        subparagraph:
                    ``(D) Special rule for indian tribes.--
                            ``(i) In general.--For purposes of this 
                        paragraph, an Indian tribe (as defined in 
                        section 7871(c)(3)(E)(ii)) shall be treated as 
                        an organization eligible to be a donee under 
                        subparagraph (A) with respect to apparently 
                        wholesome food (as defined in section 22(b)(2) 
                        of the Bill Emerson Good Samaritan Food 
                        Donation Act (42 U.S.C. 1791(b)(2)) (as in 
                        effect on the date of the enactment of this 
                        subparagraph)) only.
                            ``(ii) Use of property.--For purposes of 
                        subparagraph (A)(i), if the use of the 
                        apparently wholesome food donated is related to 
                        the exercise of an essential governmental 
                        function of the Indian tribal government 
                        (within the meaning of section 7871), such use 
                        shall be treated as related to the purpose or 
                        function constituting the basis for the 
                        organization's exemption.''.
    (b) Extension of Special Rule for Food Inventory.--Clause (iv) of 
section 170(e)(3)(C) of the Internal Revenue Code of 1986 is amended by 
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2011.
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